1. If Light knows who Punisher is (and I think he will, isn't his identity public knowledge?) then Light wins easily. However, in a one on one fight, Frank kicks Light's butt.
2. Light. Light can kill literally hundreds of people a day, thousands of miles away with just a name and a face, security won't matter, going into hiding won't matter, as long as Light knows who you are, you're dead. In the manga he reduced worldwide crime by 70%
Punisher's identity is publicly known. He's toast in that sense.
Punisher has more moral integrity because he only kills criminals, and not cops who oppose him, as opposed to Kira, who sometimes doesn't distinguish between innocents and criminals.
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